The CBR and subgrade modulus of soil are important parameters used in the design of flexible pavements. In the study, the plate load test and CBR test have been simulated numerically using finite element (FE) based program Plaxis 2D. An axisymmetric condition has been used in the analysis. The soil behavior has been considered as linear elastic. The same variation in the value of Young’s modulus of soil has been adopted in both FE simulations to evaluate the relationship between the modulus of subgrade reaction and CBR. The comparisons of results show a linear relationship between modulus of subgrade reaction and CBR. It is relatively easier to perform CBR test on soil samples in comparison to the plate load test and hence the proposed relationship between CBR and modulus of the subgrade reaction can be used in the design of flexible pavements. Modulus of the subgrade reaction can be predicted using the proposed relation and for the given CBR value of the soil.